![]() Responding to the Risks of Material Misstatement 02 The objective of the auditor is to address the risks of material misstatement through appropriate overall audit responses and audit procedures. 01 This standard establishes requirements regarding designing and implementing appropriate responses to the risks of material misstatement. 08 Responses Involving the Nature, Timing, and Extent of Audit Procedures 03 Responding to the Risks of Material Misstatement Guidance on AS 2301: Staff Audit Practice Alerts No.
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